An investigation of intellectual capital disclosure in annual reports of UK firms. Practices and determinants.
This study examines the intellectual capital (IC) disclosure practices in the annual reports of 100 listed UK firms selected from sectors considered to be IC-intensive. It also investigates the possible determinants of such disclosure practices from the three perspectives of corporate governance str...
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| Language: | en |
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University of Bradford
2010
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| Online Access: | http://hdl.handle.net/10454/4331 |